Global

Details

  • Service: Tax, Global Indirect Tax, Global Compliance Management Services
  • Type: Regulatory update
  • Date: 9/18/2012

Costa Rica - Sales tax on packaging materials 

September 18:  The tax administration of Costa Rica issued guidance—Nº DGT-D-003-2012 (17 September 2012)—setting forth rules concerning whether sales tax on packaging materials is a creditable tax.

The guidance states that sales tax paid for packaging materials is not creditable under current law. However, the guidance allows the tax administration to issue nine-month authorizations so that packaging materials may be purchased without requiring prior payment of the sale tax.


  • These authorizations may be granted to exporters, to producers of exempt goods, and to their suppliers.
  • Producers of taxed goods are not allowed to credit the sales tax paid on packaging materials.
  • Once the nine-month period has lapsed, the tax administration can no longer authorize the purchase of packaging materials without the prior payment of the applicable sales tax.

Read a September 2012 report (Spanish / English) [PDF 26 KB] prepared by the KPMG member firm in Costa Rica: Directriz sobre el Tratamiento del Crédito Fiscal en el Impuesto General sobre las Ventas / General Sales Tax Fiscal Credit Treatment and Deduction Guideline




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